# Mergers, Acquisitions & Corporate Restructuring

> Mergers, acquisitions and restructuring cover any change in who owns a business or how it is organised — amalgamations and demergers approved by the NCLT (or the faster Section 233 route), share purchases, business transfers by slump sale, and holding-subsidiary or joint-venture structures. Each route has different stamp duty, capital gains, GST and loss carry-forward consequences.

## Who this is for

- Promoters consolidating group companies or separating a business line
- Buyers and sellers of a company or a business undertaking
- Families reorganising holdings before succession
- Indian and foreign partners forming a joint venture

## Services

- [Share Acquisition — Buying a Company](https://www.industax.com/services/mergers-acquisitions/share-acquisition) — Structuring, diligence and tax for share purchases
- [Slump Sale & Business Transfer](https://www.industax.com/services/mergers-acquisitions/slump-sale-business-transfer) — Selling a business undertaking as a going concern
- [Merger & Amalgamation](https://www.industax.com/services/mergers-acquisitions/merger-amalgamation) — NCLT and fast-track mergers with tax neutrality
- [Demerger](https://www.industax.com/services/mergers-acquisitions/demerger) — Splitting a business into a separate company tax-neutrally
- [Buyback of Shares](https://www.industax.com/services/mergers-acquisitions/buyback-of-shares) — Companies Act buybacks and the dividend-style tax from October 2024
- [Reduction of Share Capital](https://www.industax.com/services/mergers-acquisitions/capital-reduction) — Section 66 capital reduction through the NCLT

## FAQs

### What is the difference between a merger and a slump sale?

In a merger two companies combine through a court-approved (NCLT) or fast-track scheme and shareholders get shares of the merged entity. In a slump sale one company sells an entire business undertaking for a lump sum without assigning values to individual assets; the gain is taxed under Section 50B.

### How long does a merger take in India?

An NCLT merger typically takes several months because it involves meetings of shareholders and creditors, regulator notices and tribunal hearings. A fast-track merger under Section 233, available to small companies, holding-subsidiary combinations and certain startups, is usually quicker.

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This is general information, not advice for your specific facts.